(1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.

Terms Used In Washington Code 82.08.0318

  • Contract: A legal written agreement that becomes binding when signed.
(2) The definitions in RCW 43.06.505 apply to this section.

NOTES:

Automatic expiration date and tax preference performance statement exemption—2019 c 445: “The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act.” [ 2019 c 445 § 405.]
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
  Previous section
Next section  
 Chapter 82.08 Contents